Recovery of Tax Just After a Day of Dismissal of Appeal at First Level is Not Valid | Patna HC

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 11 September, 2023

Recent Posts

Blog, News, Income Tax

No TDS on Payments to Credit Guarantee Fund Trust for MSEs Referred in Section 10(46B) | CBDT

Blog

Assessee to Pursue Pending Proceedings Before Appellate Authority Instead of Filing Writ Petition | HC

Latest from Taxmann

Recovery of Tax

Case Details: Sita Pandey v. State of Bihar - [2023] 154 taxmann.com 152 (Patna)

Judiciary and Counsel Details

    • K. Vinod Chandran, CJ. & Partha Sarthy, J.
    • Saket Tiwary, Rakesh Kumar Singh & Amritya Raj, Advs. for the Petitioner.
    • Vivek Prasad for the Respondent.

Facts of the Case

In the present case, a demand order was passed against the petitioner against which the petitioner filed an appeal with the first appellate authority. The appeal got rejected and on the next day of rejection of appeal, the department initiated recovery proceedings.

High Court Held

The Honorable Patna High Court noted that the initiation of recovery proceedings on the very next day of rejection of the first appeal is against the Principle of natural justice. The time limit for filing the second appeal has not expired. Further, no reason has been shown by the revenue as to how the interest of the revenue would be affected if the recovery proceedings were kept in abeyance. Hence, the amount forfeited is directed to be paid back deducting the 20% as the amount of pre-deposit required to be made by the petitioner.

List of Cases Reviewed

List of Cases Referred to

    • Mohinder Singh Gill v. Chief Election Commissioner AIR 1978 SC 851 (para 11)
    • UTI Mutual Fund v. ITO [2012] 19 taxmann.com 250/206 Taxman 341/345 ITR 71 (Bom.) (para 16)

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied